Why would a firm capture Restructuring in COGS? - Printable Version +- Accountancy Forum (https://www.accountancy.com.pk/forum) +-- Forum: The Profession (https://www.accountancy.com.pk/forum/forumdisplay.php?fid=4) +--- Forum: Accounting and Audit (https://www.accountancy.com.pk/forum/forumdisplay.php?fid=7) +--- Thread: Why would a firm capture Restructuring in COGS? (/showthread.php?tid=9349) |
Why would a firm capture Restructuring in COGS? - hellfire45 - 01-06-2011 In doing some research recently, I have found that some firms will report all or a portion of their restructuring charges within their cost of goods sold. I have also seen amortization and depreciation included as part of cost of goods sold. Sometimes the restructuring/depreciation charges are split between COGS and SG&A as well which is also puzzling to me. Does anybody know for what reason a firm might include these items in COGS? Thanks for the assistance! |